Satuan Pemeriksa Intern

«

»

Aug 14

Belajar Menyusun PKPT Berbasis Resiko

Ciputat – Melanjutkan serial membangun SPI, kali ini kita akan mencoba belajar menyusun Program Kerja Pengawasan Tahunan (PKPT) berbasis resiko. Kenapa berbasis resiko? ada beberapa pertimbangan yang dapat menjawab pertanyaan tersebut, yakni:

  1. keterbatasan personil/auditor SPI
  2. keterbatasan budget
  3. keterbatasan waktu
  4. banyaknya unit kerja yang perlu di audit

pertimbangan-pertimbangan itulah yang antara lain membuat kita harus menggunakan prioritas didalam menyusun PKPT berbasis resiko. PKPT bagi SPI sangat penting keberadaannya karena amanah yang harus dipenuhi berdasarkan PMA 25 tahun 2017 tentang SPI pada PTKN maupun PMK 200/2017 tentang Sistem Pengendalian Internal Pada BLU. Pada Pasal 4 PMA 25/2017 berbunyi, dalam melaksanakan tugas sebagaimana dimaksud dalam pasal 3, SPI menjalankan fungsi:

  • b. Penyusunan program dan kegiatan pengawasan non akademik
  • d. Penyusunan perencanaan dan pelaksanaan pemeriksaan dengan tujuan tertentu

begitupun dalam PMK 200/2017 antara lain berbunyi: Pasal 7 ayat 1, SPI menyusun rencana program kerja tahunan Pengawasan Intern dan menyampaikannya kepada pemimpin BLU untuk mendapatkan persetujuan dan pada Pasal 7 ayat 2,  Rencana program kerja tahunan Pengawasan Intern sebagaimana dimaksud pada ayat (1) memuat informasi dan latar belakang mengenai objek pengawasan, ruang lingkup atau cakupan kerja pengawasan, objek pengawasan, teknik pengawasan yang akan digunakan, alokasi sumber daya, dan jadwal. Penting bukan keberadaan dan kebermanfaatan PKPT? …

Lantas, bagaimana menyusun PKPT berbasis resiko yang mudah dikerjakan tanpa mengurangi substansi teori dan praktik? Nah kita coba ya menyusunnya step by step. Secara praktis menyusun PKPT cukup dengan melakukan 9 langkah berikut ini:

  1. menentukan audit universe
  2. identifikasi resiko pada auditee
  3. pemeringkatan auditee berdasar resiko
  4. mapping renstra audit jk panjang dan menetapkan objek audit prioritas
  5. penetapan jumlah hari tersedia untuk audit
  6. menentukan jenis audit, rencana jumlah hari dan personil pada audit prioritas
  7. menghitung kebutuhan anggaran pemeriksaan
  8. penetapan jadwal audit
  9. menerbitkan laporan PKPT dan kalender audiit

mudah bukan? bukaaaaan…. hehehe di tulisan selanjutnya kita akan bahas satu persatu langkah-langkah menyusun PKPT tersebut. tunggu aja yaa. (ady cahyadi dan rezky mehta setiadi)

41 comments

Skip to comment form

  1. Car & Automotive

    obviously like your web site but you have to take a look at the spelling on several of your posts. Several of them are rife with spelling issues and I find it very troublesome to inform the truth however I¡¦ll definitely come again again.

  2. visual art

    I have learn a few excellent stuff here. Certainly worth bookmarking for revisiting. I surprise how a lot attempt you set to make the sort of magnificent informative site.

  3. healthy dinner recipes

    Great site. A lot of useful info here. I¡¦m sending it to a few friends ans also sharing in delicious. And certainly, thank you in your effort!

  4. Pets

    Very nice post. I just stumbled upon your weblog and wanted to say that I’ve really enjoyed browsing your blog posts. In any case I’ll be subscribing to your rss feed and I hope you write again soon!

  5. cheats for krunker

    Appreciate it for this howling post, I am glad I observed this internet site on yahoo.

  6. Auto Insurance Delta

    Thank you ever so for you post.Thanks Again. Great.

  7. mcent browser unlimited points

    Would you be involved in exchanging links?

  8. small business loans

    I intended to create you the little bit of observation to help thank you as before regarding the precious guidelines you’ve featured above. This has been simply incredibly open-handed of people like you to make unreservedly what exactly many individuals might have distributed as an electronic book to earn some profit for their own end, most notably given that you could have done it in the event you considered necessary. The suggestions additionally worked like a good way to know that other people have similar passion like my very own to understand a lot more regarding this issue. I am sure there are thousands of more pleasant periods up front for folks who scan through your blog.

  9. businesses

    you are really a just right webmaster. The website loading speed is incredible. It seems that you’re doing any distinctive trick. Furthermore, The contents are masterpiece. you’ve done a magnificent job on this topic!

  10. travel advisor

    Great post. I was checking continuously this blog and I am impressed! Very useful info specially the last part 🙂 I care for such info much. I was looking for this particular info for a very long time. Thank you and good luck.

  11. about music

    Attractive section of content. I just stumbled upon your site and in accession capital to assert that I get actually enjoyed account your blog posts. Anyway I will be subscribing to your feeds and even I achievement you access consistently rapidly.

  12. Emergency Electrician in South Auckland

    Appreciate you sharing, great blog.Much thanks again. Awesome.

  13. free games to play

    I’m very happy to read this. This is the type of manual that needs to be given and not the accidental misinformation that’s at the other blogs. Appreciate your sharing this best doc.

  14. guitar

    Wow, wonderful weblog format! How lengthy have you ever been running a blog for? you make blogging look easy. The entire glance of your website is fantastic, as neatly as the content material!

  15. business intelligence

    My spouse and i felt absolutely delighted when Chris could finish up his web research via the precious recommendations he received from your own web pages. It’s not at all simplistic just to happen to be giving freely solutions which usually the others could have been selling. Therefore we do know we have the writer to appreciate for this. Those explanations you made, the straightforward blog navigation, the friendships you will give support to instill – it’s got most superb, and it is aiding our son and us reason why the situation is enjoyable, and that’s seriously mandatory. Thanks for all!

  16. Timber Floor Sanding in West Auckland

    Fantastic blog post.Much thanks again. Really Great.

  17. hydrargyrum9.0

    You made some respectable points there. I regarded on the internet for the problem and located most people will associate with together with your website.

  18. hackmobilepubg

    Enjoyed reading through this, very good stuff, thankyou .

  19. technology articles

    Great write-up, I am normal visitor of one¡¦s web site, maintain up the excellent operate, and It’s going to be a regular visitor for a long time.

  20. mountain

    Wow, amazing blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your web site is great, as well as the content!

  21. health insurance

    Its like you read my mind! You seem to know so much about this, like you wrote the book in it or something. I think that you could do with some pics to drive the message home a little bit, but instead of that, this is fantastic blog. A fantastic read. I’ll definitely be back.

  22. Health

    I want to express my affection for your kind-heartedness for folks that really need assistance with in this theme. Your very own commitment to getting the solution all around came to be amazingly useful and have always made ladies just like me to get to their dreams. Your entire useful help indicates a great deal to me and substantially more to my colleagues. Many thanks; from everyone of us.

  23. Pets

    You are my inspiration , I have few web logs and very sporadically run out from to post .I think this site contains some really wonderful info for everyone. “Philosophy triumphs easily over past evils and future evils but present evils triumph over it.” by La Rochefoucauld.

  24. Pets

    I like this post, enjoyed this one thanks for putting up. “We are punished by our sins, not for them.” by Elbert Hubbard.

  25. Travel

    Absolutely written content, thank you for selective information. “The earth was made round so we would not see too far down the road.” by Karen Blixen.

  26. Home Improvement

    Nice blog here! Also your web site loads up fast! What host are you using? Can I get your affiliate link to your host? I wish my website loaded up as quickly as yours lol

  27. Home Improvement

    You could definitely see your enthusiasm in the paintings you write. The arena hopes for more passionate writers such as you who aren’t afraid to say how they believe. At all times follow your heart. “We are near waking when we dream we are dreaming.” by Friedrich von Hardenberg Novalis.

  28. John Deere Diagnostic and Test Manuals

    I am really impressed with your writing abilities as smartly with the format on your weblog. Is this a paid subject or did you modify it yourself? Either way stay up the excellent quality writing, it is rare to peer a nice blog like this one nowadays..

  29. Home Improvement

    Wow! This can be one particular of the most helpful blogs We have ever arrive across on this subject. Actually Wonderful. I am also a specialist in this topic so I can understand your effort.

  30. ikea assembly

    I am so grateful for your article post.Really thank you! Much obliged.

  31. tf2 hacks

    I truly enjoy looking through on this web site , it holds superb content .

  32. African braiding salon

    Great article post.Thanks Again. Really Great.

  33. Home Improvement

    I’ve learn some just right stuff here. Certainly worth bookmarking for revisiting. I wonder how a lot attempt you place to create such a wonderful informative website.

  34. moringa seed oil

    “Hi there, just became aware of your blog through Google, and found that it’s really informative. I’m gonna watch out for brussels. I’ll be grateful if you continue this in future. Many people will be benefited from your writing. Cheers!”

  35. Government jobs...

    I am so grateful for your blog post.Really thank you! Awesome.

  36. Home Improvement

    Very interesting subject, regards for putting up.

  37. Home Improvement

    My wife and i felt really comfortable Edward could deal with his investigations through the precious recommendations he came across out of your web site. It’s not at all simplistic just to always be making a gift of concepts which often others could have been trying to sell. So we already know we need the website owner to appreciate for this. All of the explanations you have made, the straightforward web site menu, the friendships you will aid to create – it’s most superb, and it is leading our son in addition to us imagine that the content is exciting, which is exceedingly mandatory. Thanks for all!

  38. pokemon planet

    This helps. Cheers!

  39. marketing videos in boston

    “I really like and appreciate your article.Much thanks again. Cool.”

  40. filmora 7.5 0 code

    I must say, as a lot as I enjoyed reading what you had to say, I couldnt help but lose interest after a while.

  41. redirected here

    There’s definately a lot to learn about this subject. I really like all the points you’ve made. https://www.4shared.com/s/f-lMQblwhfi

Leave a Reply

Your email address will not be published.

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>